What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting

Cahyono, Suham; Sawarjuwono, Tjiptohadi

doi:10.37253/gfa.v6i2.6870

Cited by 5 publications

(10 citation statements)

References 18 publications

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“…The stages consist of, In the first stage (Broadus 1987;Donthu et al 2021), we classify MAR research topics according to MCS research on three big agendas, namely Environment, Social and Governance (ESG). Then, the researcher also analyzes the flow of social theory (Cahyono and Sawarjuwono 2022) which is widely used in MAR Vol. research.…”

Section: Methodsmentioning

confidence: 99%

A Bibliographic Study for Management Control Systems on Journal of Management Accounting Research

Cahyono

2023

JBA

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This study aims to trace the track record of management control system research found in reputable international journals (Journal of Management Accounting Research). To obtain accurate research results, we documented research published during the 2021 period of 45 reputable articles. We found that research in the field of management control systems is a very interesting issue to study. Several previous findings strengthen the trend of management accounting research, especially in the field of MCS which is mostly associated with internal and external resources of the company. In addition, MAR research with the MCS theme makes an important contribution not only to the development of the complexity of the existing literature, but also becomes material for study by experts, stakeholders, and the government in formulating policies and strategies related to current and future corporate issues.

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Section: Methodsmentioning

confidence: 99%

A Bibliographic Study for Management Control Systems on Journal of Management Accounting Research

Cahyono

2023

JBA

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“…This study argues that increasing diversity within society ARJ 36,4/5 weakens social barriers and mitigates the concentration of groups within a single subculture. Cultural diversity has the potential to reduce discriminatory interactions (Abrams and Hogg, 1990), dismantle social identity barriers (Tsui et al, 1992) and enhance the generation of diverse resource potentials (Blau, 1995;Cahyono and Sawarjuwono, 2022). In the context of auditor ethnicity, both theories suggest that heterogeneous ethnic backgrounds are more adept at making informed decisions in their work.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

“…The business network theory (Latan e, 1981(Latan e, , 1996 elucidates three behavioral factors that contribute to the inclination toward homogeneity or heterogeneity: the size of the group's membership, proximity or social ties and social power. Scholars commonly define social influence as the majority group's attempt to induce change in the minority group (Blau, 1995;Cahyono and Sawarjuwono, 2022;Tsui et al, 1992;Wilson, 1986). In the case of Indonesia, the Javanese, Balinese, Sumatranese and East Nusa Tenggara tribes are the largest ethnic groups, implying that if the business network theory holds true, their influence may be significant.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia

Cahyono¹,

Harymawan²,

Wardani³

et al. 2023

ARJ

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Purpose This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context. Design/methodology/approach The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees. Findings This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees. Research limitations/implications This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession. Originality/value This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.

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“…Inter-firm relationships among top managers can create collaboration opportunities and implicit collusion while reducing competitive costs and uncertainty (Lau et al, 2016). These business ties can also provide legitimacy and transactional security for companies through the trust established in these relationships (Abdullah & Tursoy, 2021; Acquaah & Eshun, 2010; Cahyono & Sawarjuwono, 2022). However, it is important to acknowledge that these ties may also result in group bias and personal gains at the expense of shareholders (Fracassi & Tate, 2012).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

Soeprajitno,

Ningsih,

Harymawan

et al. 2023

SAGE Open

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The objective of this study is to investigate the impact of school ties between top management executives, such as the Chief Executive Officer and Chief Financial Officer, and external parties, including auditors, on a company’s earnings management practices. This study uses fixed effect regression method to test the hypotheses, whether school ties between top management executives and audit partner will affect on the practical earnings management. The authors obtained sample from Indonesia Stock Exchange Commission during 2010 to 2022 and includes several causality tests to robust the empirical result from current study. Our findings suggest a noteworthy positive association between school-ties linking the Chief Executive Officer (CEO) and the Auditor with Earnings Management. However, our analysis reveals that other combinations of school ties exhibit an opposite effect. The findings of this study suggest that ties between internal and external parties within a company may be a factor that investors should carefully consider when evaluating the accuracy and reliability of financial reports. As such, it may be prudent to avoid investing in such companies. Despite prior research extensively examining the measurement of accrual-based earnings management, the literature lacks discussion regarding its association with the potential influence of ties. Thus, this study aims to fill this gap by investigating the relationship between top management school ties and earnings management.

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What’s Wrong with Lyotard Paradigm? The Repudiation of Generalization and The Diversity of Research Area in Accounting

Cited by 5 publications

References 18 publications

A Bibliographic Study for Management Control Systems on Journal of Management Accounting Research

A Bibliographic Study for Management Control Systems on Journal of Management Accounting Research

Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia

The School-ties Between Top Management Executive and Audit Partner: Exploring From Earnings Management in Indonesia

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